1000 ASSETS

1010 CASH Bank Account

1020 CASH Book
1030 CASH Petty Cash

1200 RECEIVABLES
1210 A/REC Trade
1220 A/REC Allowance for Uncollectible Accounts

1300 INVENTORIES
1310 INV – Raw Material
1320 INV – Work-in-Progress
1330 INV – Finished Goods

1500 PROPERTY PLANT & EQUIPMENT

1510 PPE – Buildings
1520 PPE – Machinery & Equipment
1530 PPE – Vehicles
1540 PPE – Computer Equipment
1550 PPE – Furniture & Fixtures

1800 INTERCOMPANY RECEIVABLES

2000 LIABILITIES

2100 PAYABLES
2110 A/P Trade

2800 INTERCOMPANY PAYABLES

3000 OWNERS EQUITIES
3100 Capital
3200 Retained Earnings

4000 REVENUE
4010 REVENUE
4020 Other Income
4030 Sales Returns
4040 Sales Discounts

5000 COST OF GOODS SOLD

5010 COGS – WEAVING 1
5020 COGS – PRODUCT 2
5030 COGS – PRODUCT 3
5040 COGS – PRODUCT 4
5700 Freight
5800 Inventory Adjustments
5900 Purchase Returns and Allowances
5950 Reserved

6000 – 7000 OPERATING EXPENSES

6100 Auto Expense
6150 Bad Debt Expense
6200 Bank Charges
6300 Commission Expense
6350 Depreciation Expense
6400 Employee Benefit Program
6550 Freight Expense
6600 Gifts Expense
6650 Insurance – General
6750 Professional Fees
6800 License Expense
6850 Maintenance Expense
6900 Meals and Entertainment
6950 Office Expense
7050 Printing
7150 Postage
7200 Rent
7250 Repairs Expense
7300 Salaries Expense
7350 Supplies Expense
7400 Taxes – FIT Expense
7500 Utilities Expense
7900 Gain/Loss on Sale of Assets